Appropriate Legal Regime of Tax and Corporate Responsabilities

Authors

  • André Elali UFRN
  • Genário Torres Júnior

DOI:

https://doi.org/10.46801/2595-6280.53.3.2023.2295

Keywords:

tax assessment, tax credit, tax liability

Abstract

This article aims is to examine the controversial aspects of tax assessment in cases of corporate/partners/managers responsibility. The appropriate legal regime will be examined in cases of tax liability and the current jurisprudence.

Published

2023-04-26

How to Cite

Elali, A., & Torres Júnior, G. (2023). Appropriate Legal Regime of Tax and Corporate Responsabilities. Revista Direito Tributário Atual, (53), 81–99. https://doi.org/10.46801/2595-6280.53.3.2023.2295

Issue

Section

Doutrina Nacional (Double Peer Reviewed)